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NEW QUESTION: 1
バッチ使用先リストの構造に含まれる要素はどれですか？
この質問には3つの正解があります。
応答：
A. 計画オーダー
B. バッチからバッチへの転送
C. 発注書
D. 在庫転送
E. 一括注文
Answer: B,C,D

NEW QUESTION: 2
Which two should be part of a testing plan involving a new technology? (Choose two.)
A. Ease of use for IT staff using the technology on an agile project to produce prototypes
B. Cost of equipment deployed in fifteen sites across a 500 square kilometer area
C. Volume and performance tests of software, hardware, and mobile devices
D. Timeframe for break-fix of new infrastructure
E. Scenarios which require standard situations and test-out exception handling
Answer: A,E

NEW QUESTION: 3
The statement of profit or loss for PQ, ST and AB for the year ended 31 December 20X0 are shown below:

1. PQ acquired 80% of its subsidiary, ST, on 1 January 20X0 and 40% of its associate, AB, on 1 September
20X0.
2. Since acquistion PQ has sold goods to ST and AB for $20,000 and $30,000 respectively. At the year end both ST and AB have 50% of these goods remaining in inventory. PQ uses a mark-up of 20% on all of its sales.
3. Since acquisition the goodwill in respect of ST has been impaired by $8,000 and the investment in AB has been impaired by $2,000.
4. PQ uses the fair value method for non-controlling interest at acquisition.
Calculate the amount that will be shown as the share of profit of associate in PQ's consolidated statement of profit or loss for the year ended 31 December 20X0.
A. $10,000
B. $2,000
C. $4,000
D. $3,200
Answer: B